Customs Excise and Service Tax Appellate Tribunal

“Ignorance of law” not cause enough for failure to pay service tax

CLR Editorial Notes: This appeal was filed by the owner of a Hotel, who was sent a show-cause notice that demanded an amount in service tax from the assessee for the period from September 2004 to December 2006 in respect of outdoor catering service. On a perusal of the records, it was found that the appellant was… Read More

Tags: AnnexationAppealBangaloreCommissionerCustoms Excise and Service Tax Appellate TribunalFinance ActIncome taxTaxation in India

Section 11AC penal provision can be invoked on an intent to evade payment duty

CLR Editorial Notes:  This is an Appeal filed by the Appellant against an Order-in-Appeal filed by the Department for a penalty on Excise duty payments. The Appellant is engaged in the manufacture of Electric Meters; during the period June 2005 to May 2007 they have received small quantity of Electric Meter for trading purpose and the same were traded. In… Read More

Tags: AppealCentral Excise ActCENVATCENVAT creditCommissionerCustoms Excise and Service Tax Appellate TribunalExciseMadurai

Cenvat Rule 6 – In case of clearances to SEZ units, No reversals are required

CLR Editorial Notes: In this appeal filed by the assessee, the challenge was against a demand raised on the appellant in terms of Rule 6(3) of the CENVAT Credit Rules 2004 for the period from July to December 2008. During the said period, the appellant (a unit in the domestic tariff area) had cleared their products to… Read More

Tags: Andhra PradeshAppealBangaloreCustoms Excise and Service Tax Appellate TribunalElectronic CitySEZSpecial Economic ZoneWipro

CESTAT trashes CBEC Recovery Circular

Lawyers & Consultants are in mourning as their easy income is gone. Everyone who approached Courts was getting automatic stay against recovery notices sent by Department where stay applications in appeals were pending. First, Bombay High Court made it applicable to all, even if they did not approach Court. Now Bangalore CESTAT has done it.… Read More

Tags: Andhra PradeshAppealBangaloreBombay High CourtCustoms Excise and Service Tax Appellate TribunalIncome taxKarnatakaKeralaSouth IndiaTribunal

Industry not bound by the Trade Notes have a right to challenge the same

CLR Editorial Notes: This case refers to an appeal against a Tribunal's show cause notice, filed by an organization over entitlement to Deemed Credit as per Department Notification No.01/93 of Central Excise dated 28.02.1993 and Ministry's Order in TS/36/94-TRU dated 01.03.1994, even after the Appellant Unit crossed the value of clearances of Rs.75 lakhs.  The Manufacturing unit… Read More

Tags: AppealCase LawsCESTATChennaiCustoms Excise and Service Tax Appellate TribunalHonIndiaMinistryMumbaiThe Honourable

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